Dengo Company makes a trail mix in two departments: Roasting and Blending. Direct materials are added at the beginning of each process, and conversion costs are added evenly throughout each process. The company uses the FIFO method of process costing, October data for the Roasting department follow. Direct Materials Conversion Percent Percent Complete Complete 1001 400 Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Units 3,000 19,200 22,200 2,400 1008 800 $ 120,870 Beginning work in process inventory Costs added this period Direct materials Conversion Total costs to account for $ 248,400 1,082,970 1,331,370 $ 1,452,240 2. Compute cost per equivalent unit of production for both direct materials and conversion Materials Conversion Cost per equivalent unit of production Cost of beginning work in process Total costs - Equivalent units of production Cost per equivalent unit of production Costs EUP Costs EUP 12 0.00 5 0